Business Registration16 October 2026 6 min read

How to Register for eTIMS: A Step-by-Step Guide for Small Businesses and Companies

Every business that earns income, VAT-registered or not, is expected to issue eTIMS invoices. Here's how to sign up on the KRA portal, which eTIMS type to choose, and how to connect eTIMS to your POS or system.

eTIMS (the electronic Tax Invoice Management System) is how KRA wants every sale invoiced. It isn't only for VAT-registered firms. Sole traders and small businesses are expected to issue eTIMS invoices too. KRA only allows business expenses that are backed by valid eTIMS invoices, and an eTIMS registration is now needed before you can get a Tax Compliance Certificate.

How to register for eTIMS online

Go to etims.kra.go.ke and click Sign Up
Enter your KRA PIN (the business PIN, or the company's PIN for a limited company)
Confirm the one-time code sent to the phone number on your iTax profile. If that number is old, update iTax first
Set your password and accept the data privacy statement
Log in, open Service Request and choose the eTIMS type that fits your business
Upload the documents requested, such as a director's ID and KRA's commitment form, and wait for approval

Which eTIMS type should you choose?

eTIMS Lite (eCitizen, the mobile app or USSD): for small, non-VAT businesses issuing a few invoices
eTIMS Online Portal: invoices from a browser, fine for service businesses with modest volumes
eTIMS Client: a desktop app for businesses that invoice all day
OSCU / VSCU system integration: your POS, ERP or billing system talks to KRA directly, so every sale is invoiced automatically

What is an eTIMS invoice, and why your buyers care

An eTIMS invoice carries a KRA control unit number and a QR code that proves it was transmitted to KRA. Your business customers need it to claim the expense. More and more hotels, schools and corporates now refuse to pay suppliers who can't issue one. Without eTIMS, you lose those buyers.

Connecting eTIMS to your POS or system

If you sell through a POS or invoice from a CRM, integrating through OSCU or VSCU removes double entry: the sale is made once and the eTIMS invoice is generated automatically. This is the setup we recommend for shops, pharmacies, wholesalers and any business with more than a handful of sales a day.

Is eTIMS mandatory for non-VAT businesses?

Yes. KRA expects all businesses earning income to issue eTIMS invoices, including non-VAT sole traders. eTIMS Lite was built for them.

What if eTIMS is not working?

Check KRA's official channels for downtime notices, keep a record of the sales you made, and transmit the invoices once the system is back. If problems keep happening, contact KRA support with your PIN and the error message.